Lubbock Fine & Co v Customs and Excise Comrs

Subject Matter

REVENUE — Value added tax — Exemptions — Surrender of lease for monetary consideration — Whether exemption from VAT by EEC Directive — Whether “letting of immovable property” including surrender — Whether member states entitled to exclude consideration for surrender from exemption — Council Directive (77/388/EEC), art 13(B)(b)

[1994] QB 571; [1994] 3 WLR 261